Discontinuation of submission of manual documents/statements in respect of containers imported under Notification No. 104/94-Customs dated 16.03.1994 by the Shipping Lines

CircularNo.32/2026-Customs F.No.450/41/2005-Cus-IV GovernmentofIndia MinistryofFinance (DepartmentofRevenue) (CentralBoardofIndirectTaxes&Customs) ******* KartavyaBhavan-16049,NewDelhi Datedthe11thJuly,2026 To, AllPrincipalChiefCommissioners/ChiefCommissionersofCustoms/Customs(Preventive) AllPrincipalCommissioners/CommissionersofCustoms. AllPrincipalDirectorsGeneral/DirectorsGeneral. Subject: Discontinuation of submission of manual documents/statements in respect of containers imported under Notification No. 104/94-Customs dated 16.03.1994 by the ShippingLines–reg. Madam/Sir, Attention is invited to Notification No. 104/94-Customs dated 16.03.1994 read with Circular No 31/2005-Cus dated 25th July, 2005 and Circular 51/2020-Customs dated 20th November, 2020, which exempts containers of a durable nature from the whole of customs duty and whole of additional duty, subject to execution of a bond and fulfilment of the prescribed conditions, including re-export of such containers withinthe stipulated period or payment of the applicablecustomsdutyincaseofnon-compliance. 2. Referenceshavebeenreceivedfromtheshippinglineshighlightingthat,undertheexisting procedure,theyarerequired tointimatethecustoms thenumberandidentificationparticularsof thecontainersmanuallytobemovedoutsidethecustomsarea.Currentlycarriersexecutemanual bondwithcustoms,whicharerecordedinthesystemandsubsequentlydebitedorcreditedbased on the filing of manifest information with Customs viz. IGM/SAM and EGM/SDM electronic messages. 3. Thematterhasbeenexamined.InordertopromotetheEaseofDoingBusiness,ithasbeen decided to revise the framework of monitoring the duty free imports of containers in terms of Notification No. 104/94-Customs dated 16.03.1994. DG Systems will generate reports ofcontainers along with necessary details which have not been re-exported within the stipulated period of 6 months. These reports will then be published on ICEGATE portal (https://www.icegate.gov.in) for use by various shipping lines or the Customs officers for appropriateactionunder the Customs Act,1962.Theshipping lines, NonVessel OwningCommon Carrier (NVOCC), steamer agents or their authorized agents shall continue to execute the bond without any surety. This process will ease the process of manual debit/credit of bond for every transactionandsavetime&costforstakeholders. 4. "OneNationOnePortProcess"reportbytheMinistryofPort,ShippingandWaterwayshas also highlighted the aspect of upgradation of Terminal/Port Operating Systems which will eliminate the practiceof approvals/manual verificationduring gate-in/gate-out. This will ensure safety andsecurity of supplychain involved inexim cargo andalso obviates theneed of verifying themovementphysicallyatport/terminalgate. 5. In view of process automation requirement of ports/terminals, there is need for developmentofelectronicGateSystemequippedtocapturemovementofcontainerfromCustoms area.Accordingly,fieldformationsshallcoordinatewithDGSystemsandPort/Terminaloperators for expedited integration to have efficient process automation and doing away with manual intervention in relation to such container movement. Port/ terminal operators should maintain aboverecordelectronically,forcontainerswhichenterorexitthroughtheirnotifiedCustomsarea. 6. Field formations shall ensure that the above facilitation measures are implemented in a trade-friendlymanner.SuitablePublicNoticesmaybeissuedinthisconnection. 7. Difficulties, if any, in implementation of this Circular may be brought to the notice of the Board. HindiVersionfollows. YoursFaithfully, (IndrajitPanda) UnderSecretarytotheGovernmentofIndia Customs-IV,CustomsPolicyWing,CBIC